Bombay High Court
PR. COMMISSIONER OF INCOME TAX-3versusJAYPRAKASH N LAKHANI
- Decided
- Disposal
- WITHDRAWN
Holding
The appeal stands disposed of as withdrawn.
Summary
The Commissioner of Income Tax-3 appealed against Jayprakash N. Lakhani, but the respondent had already paid the disputed tax amount under the Direct Tax Vivad Se Vishwas Scheme, 2020. The appellant’s counsel moved that the appeal be withdrawn on that basis. The court accepted the withdrawal and disposed of the appeal as withdrawn. The judges noted that any substantial questions of law raised remain open for determination in a suitable proceeding. The court also directed that any court‑fee refund, if applicable, be granted upon application by the appellant.
Issues considered
- Can an income‑tax appeal be withdrawn after the disputed tax has been paid under the Direct Tax Vivad Se Vishwas Scheme, 2020?
Subjects
- Income Tax
- Appeal withdrawal
- Direct Tax Vivad Se Vishwas Scheme 2020
- Tax settlement
- Court fees
Judgment
51 ITXA 3295-18-OS.DOC
Priya Soparkar
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 3295 OF 2018
Pr. Commissioner of Income Tax-3 …Appellant
Versus
Jayprakash N. Lakhani …Respondent
Mr. Akhileshwar Sharma, for the Appellant.
Mr. Siddharth Seshadri i/by Pan India Legal, for the Respondent.
CORAM: SUMAN SHYAM &
GAUTAM A. ANKHAD, JJ.
DATED: 17th SEPTEMBER, 2026.
PC:-
1. Mr. Akhileshwar Sharma, learned counsel appearing for the
Appellant submits that the Respondent has already deposited the
disputed tax amount i.e. the Principal amount under the Direct
Tax Vivad Se Vishwas Scheme, 2020 and therefore, he has
instructions to withdraw the Appeal.
2. The submission of Mr. Akhileshwar Sharma, learned counsel
Digitally
PRIYA
signed by
PRIYA
RAJESH
has been supported by Mr. Siddharth Seshadri, learned counsel
RAJESH SOPARKAR
SOPARKAR Date:
2026.09.17
17:40:44
+0530
appearing for the Respondent.
Page 1 of 2
51 ITXA 3295-18-OS.DOC
3. In view of the above, this Appeal stands disposed of, as
withdrawn.
4. The formulated substantial question(s) of law is/are,
however, kept open to be decided in an appropriate proceeding.
5. Refund of the Court fees, if applicable, be issued, in
accordance with Rules, if an application is made by the Appellant
on that behalf.
(GAUTAM A. ANKHAD, J.) (SUMAN SHYAM, J.)
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